AFAIK the
only AVR that meet your criteria is the Denon AVR-5308. Expect to pay over $5.5k.
As much as I loathe Sony products, I think their 6400 and 5400 ES AVRs are the only other ones you will find that have six HDMI inputs. Neither of them have 2 sub preouts, but I think this requirement isn't necessary, as a Y-cable is all you need for 2+ subs. It is a very rare thing for an AVR to have 2 sub outputs (i.e. only Denon and Yamaha flagships, AFAIK). They also don't have Audyssey, but instead have a proprietary Sony room correction system.
I would recommend your friend consider a separate HDMI switch and subwoofer Y-cable to expand options (and possibly reduce budgetary concerns) substantially.
My monoprice 4X1 HDMI switch works perfectly, and it was very inexpensive. They also have 5X1 HDMI 1.3 switches.
http://www.monoprice.com/products/subdepartment.asp?c_id=101&cp_id=10110
Hope this helps!